H高校的内部控制研究

发布时间：2018-03-19 07:21

本文选题：高等学校　切入点：内部控制　出处：《河北师范大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着改革开放的深入发展,我国的财政收入有了显著的提高、社会的经济得到了快速的增长、创新体制发生了深化的改革。行政事业单位在不断健全制度、完善机制的同时,提高了公共服务的效率与效果。特别是国家对高等学校的重视程度不断增强、改革投入逐渐加大,高校的教学和经济活动也开始向市场化发展,办学程序体现出多元化趋势,这使得高等学校的办学自主权不断扩大、内部控制的作用和效果凸显。但与此同时,我国高等学校的经济活动日益复杂、筹资渠道呈现出多样化趋势,进而使高校的内部控制发展面临的风险点越来越多。近年来,我国高等学校在采购业务、建设项目、收支业务等方面的经济腐败案件时有发生,致使国家资产流失的同时,严重影响了高等学校的发展和声誉。虽然引起这些问题的原因很多,但高等学校内部控制制度体系的不健全与不完善是主要诱因。这已经引起了很多国内外学者和专业人士的高度关注,他们不仅仅在理论上对高等学校内部控制制度进行了深入的探索,更从实践上提出了高校内部控制制度存在的问题及相应的解决方案。内部控制是现代管理学的重要组成部分,在经济管理活动中占据着不可代替的位置。目前,我国理论学术界对企业内部控制研究的成果非常显著,但对于非营利组织的高等院校来说,国家及相关的研究者并没有对其进行深入的研究和探讨,导致高等学校的内部控制在发展过程中遭遇理论与实践相对滞后的现象。因此,研究高等学校内部控制各方面的内容,有利于健全并完善高等学校内部控制的框架体系和执行效果,促进高等学校健康有序的发展,保证各项业务的顺利完成。本文运用理论与实践案例相结合方式,通过了解内部控制发展的背景、意义、国内外研究以及相关基础理论,熟悉掌握内部控制的五要素,明确内部控制的含义和总体目标。在行政事业单位的基础上分析我国高等学校内部控制的具体情况,以H高校作为研究对象,深入分析其内部控制概况。根据实际情况对学校层面和业务层面的内部控制进行有效分析,并总结该校内部控制评价指标体系及分值分配情况,进而指出该校内部控制面临的问题并提出可行性的解决方案,为H高校内部控制制度的完善以及体系的建立提供实际性的指导,以此促进学校资金的高效利用、管理水平的有效提高、资源的合理配置,使学校的事业快速发展。通过对H高校内部控制的分析发现高等院校内部控制中存在的共性问题,为其他高等学校的相关内部控制问题的完善提供一定程度的借鉴和参考作用,提高高等学校风险防范能力、促进彼此的共同发展,更好地促进我国教育事业和公共服务的发展。
[Abstract]:With the deepening development of reform and opening up, the financial revenue of our country has been remarkably improved, the social economy has been growing rapidly, and the innovation system has been deepened. It has improved the efficiency and effect of public service. Especially, the government has been paying more attention to colleges and universities, the reform investment has been gradually increased, the teaching and economic activities of colleges and universities have also begun to develop to the market, and the running procedures have shown a trend of diversification. This makes the autonomy of running schools expand and the function and effect of internal control prominent. But at the same time, the economic activities of colleges and universities in our country are becoming more and more complicated, and the channels of raising funds show a trend of diversification. In recent years, the economic corruption cases in purchasing business, construction project, income and expenditure business in colleges and universities in our country have occurred from time to time, resulting in the loss of national assets at the same time. Has seriously affected the development and reputation of institutions of higher learning. Although there are many causes of these problems, However, the unsoundness and imperfection of the internal control system in colleges and universities are the main causes, which has aroused the great concern of many scholars and professionals at home and abroad. They not only explored the internal control system of colleges and universities in theory, but also put forward the problems and corresponding solutions in practice. Internal control is an important part of modern management. It occupies an irreplaceable position in the economic management activities. At present, the research results of the internal control of enterprises in the academic circles of our country are very remarkable, but for the colleges and universities of non-profit organizations, The state and related researchers have not deeply studied and discussed it, which leads to the phenomenon that the theory and practice of internal control in colleges and universities are lagging behind in the process of development. Therefore, the contents of internal control in colleges and universities are studied. It is beneficial to perfect and perfect the frame system and execution effect of internal control in colleges and universities, promote the healthy and orderly development of colleges and universities, and ensure the smooth completion of all kinds of business. Through understanding the background, significance, domestic and foreign research and related basic theories of internal control development, we are familiar with the five elements of internal control. Make clear the meaning and overall goal of internal control. On the basis of administrative institutions, analyze the specific situation of internal control of colleges and universities in our country, take H university as the research object, According to the actual situation, the internal control at the school level and the operational level is analyzed effectively, and the evaluation index system and the distribution of the score value of the internal control in the school are summarized. Furthermore, the paper points out the problems faced by the school's internal control and puts forward feasible solutions, which can provide practical guidance for the improvement of the internal control system and the establishment of the H university's internal control system, so as to promote the efficient utilization of the school's funds. With the effective improvement of management level and the rational allocation of resources, the cause of the university is developing rapidly. Through the analysis of the internal control of H university, the common problems in the internal control of colleges and universities are found. It can provide some reference for the improvement of internal control problems in other colleges and universities, improve the ability of risk prevention, promote the common development of each other, and better promote the development of educational undertakings and public services in our country.
【学位授予单位】：河北师范大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：G647

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